OpenAccountants/DR Congo/DR Congo VAT / GST

DR Congo VAT / GST

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: vat / gst for DR Congo (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — DR Congo, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Standard VAT rate

16Ordonnance-loi n° 10/001 instituant la TVAView source ↗

Reduced rate

1Ordonnance-loi n° 10/001 instituant la TVAView source ↗

Zero rate

0Ordonnance-loi n° 10/001 instituant la TVA

VAT registration threshold

80,000,000Ordonnance-loi n° 10/001 instituant la TVAView source ↗

Filing frequency

MonthlyOrdonnance-loi n° 10/001 instituant la TVAView source ↗

VAT return and payment deadline

By the 15th day of the month following the taxable periodOrdonnance-loi n° 10/001 instituant la TVAView source ↗

Reverse charge on imported services

VAT on services supplied by non-established providers is accounted for by the DRC recipient under a reverse-charge mechanism (approx — confirm)Ordonnance-loi n° 10/001 instituant la TVA

Voluntary registration

Businesses below the threshold (e.g. regular importers/exporters) may register voluntarilyOrdonnance-loi n° 10/001 instituant la TVAView source ↗

E-invoicing / e-filing

DGI is rolling out electronic invoicing and e-filing for VAT-registered companies under the 2025 modernization plan (approx — confirm)DGI 2025 Tax Modernization PlanView source ↗

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Value-added tax (TVA)

The DRC operates a value-added tax (Taxe sur la Valeur Ajoutée, TVA) at a standard 16% rate, administered by the DGI. This is an unverified 2025 draft pending accountant review.

Standard VAT rate — 16 percent (Ordonnance-loi n° 10/001 instituant la TVA)
Reduced rate — 1 percent (on certain essential goods (e.g. specified food items and agricultural inputs) (approx — confirm scope)) (Ordonnance-loi n° 10/001 instituant la TVA)
Zero rate — 0 percent (on exports of goods and services (approx — confirm)) (Ordonnance-loi n° 10/001 instituant la TVA)
VAT registration threshold — 80,000,000 CDF (Annual turnover exceeding CDF 80,000,000) (Ordonnance-loi n° 10/001 instituant la TVA)
Filing frequency — Monthly (Ordonnance-loi n° 10/001 instituant la TVA)
VAT return and payment deadline — By the 15th day of the month following the taxable period (Ordonnance-loi n° 10/001 instituant la TVA)
Reverse charge on imported services — VAT on services supplied by non-established providers is accounted for by the DRC recipient under a reverse-charge mechanism (approx — confirm) (Ordonnance-loi n° 10/001 instituant la TVA)
Voluntary registration — Businesses below the threshold (e.g. regular importers/exporters) may register voluntarily (Ordonnance-loi n° 10/001 instituant la TVA)
E-invoicing / e-filing — DGI is rolling out electronic invoicing and e-filing for VAT-registered companies under the 2025 modernization plan (approx — confirm) (DGI 2025 Tax Modernization Plan)

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All DR Congo Guides

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Value-added tax (TVA)

The DRC operates a value-added tax (Taxe sur la Valeur Ajoutée, TVA) at a standard 16% rate, administered by the DGI. This is an unverified 2025 draft pending accountant review.

Standard VAT rate — 16 percent (Ordonnance-loi n° 10/001 instituant la TVA)

Reduced rate — 1 percent (on certain essential goods (e.g. specified food items and agricultural inputs) (approx — confirm scope)) (Ordonnance-loi n° 10/001 instituant la TVA)

Zero rate — 0 percent (on exports of goods and services (approx — confirm)) (Ordonnance-loi n° 10/001 instituant la TVA)

VAT registration threshold — 80,000,000 CDF (Annual turnover exceeding CDF 80,000,000) (Ordonnance-loi n° 10/001 instituant la TVA)

Filing frequency — Monthly (Ordonnance-loi n° 10/001 instituant la TVA)

VAT return and payment deadline — By the 15th day of the month following the taxable period (Ordonnance-loi n° 10/001 instituant la TVA)

Reverse charge on imported services — VAT on services supplied by non-established providers is accounted for by the DRC recipient under a reverse-charge mechanism (approx — confirm) (Ordonnance-loi n° 10/001 instituant la TVA)

Voluntary registration — Businesses below the threshold (e.g. regular importers/exporters) may register voluntarily (Ordonnance-loi n° 10/001 instituant la TVA)

E-invoicing / e-filing — DGI is rolling out electronic invoicing and e-filing for VAT-registered companies under the 2025 modernization plan (approx — confirm) (DGI 2025 Tax Modernization Plan)